The Effect of Implementation of Integrated Reporting on Company Value

This study aims to find out how the effect of application integrated reporting elements on LQ 45 companies listed Indonesia Stock Exchange in 2018 company value period after implementation element. Measurement disclosure using content developed by International Integrated Reporting Committee 2013. The element is identified through annual reports, sustainability and information company's website. samples this were selected purposive sampling method 34 selected. results showed that affected increase reporting. coefficient determination shows a 38.2% which means variable (Tobin's Q) can be explained element, while remaining 61.8% other factors.